The analysis of return on assets, current ratio, debt to assets ratio and firm size on tax aggressiveness of mining companies listed on the Indonesia stock exchange

Changgiarry, Vercherla (2022) The analysis of return on assets, current ratio, debt to assets ratio and firm size on tax aggressiveness of mining companies listed on the Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This study aims to determine the Effect of Return on Assets (ROA), Current Ratio (CR), Debt to Assets Ratio (DAR), and Firm Size on Tax Aggressiveness in Mining Companies listed on the Indonesia Stock Exchange during the period 2018-2021. The approach used in this study is an associative approach and the type of data used is quantitative. The technique of collecting data in this research is to use secondary data (www.idx.co.id.). The sampling technique used is purposive sampling technique. Based on the predetermined criteria, samples consist of 32 companies obtained. Data analysis techniques used in this research are classical assumption test, multiple linear analysis, hypothesis testing (t test and F test) and coefficient of determination test. Data processing in this study using the SPSS 26.0 program. The results of this study prove that ROA has a significant effect on tax aggressiveness; current ratio, debt to assets ratio, and firm size have no significant effect on tax aggressiveness; and ROA, current ratio, debt to assets ratio, and firm size simultaneously influence tax aggressiveness. / Penelitian ini bertujuan untuk mengetahui Pengaruh Return On Assets (Roa), Current Ratio (Cr), Debt to Assets Ratio (DAR), dan Ukuran Perusahaan terhadap Agresivitas Pajak pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2018-2021. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan asosiatif dan jenis data yang digunakan adalah kuantitatif. Teknik pengumpulan data dalam penelitian ini adalah dengan menggunakan data sekunder (www.idx.co.id.). Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Berdasarkan kriteria yang telah ditentukan maka diperoleh sampel sebanyak 32 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis linier berganda, uji hipotesis (uji t dan uji F) dan uji koefisien determinasi. Pengolahan data dalam penelitian ini menggunakan program SPSS 26.0. Hasil dari penelitian ini membuktikan bahwa ROA berpengaruh signifkan terhadap pajak agresivitas; current ratio, debt to assets ratio, dan firm size tidak berpengaruh signifikan terhadap pajak agresivitas; dan ROA, current ratio, debt to assets ratio, dan firm size berpengaruh simultaneously terhadap pajak agresivitas.

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